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Online security experts on Wednesday said crudely written appeals for help have begun to appear in e-mail boxes, asking for donations through a website or an offshore bank account.
Aid organisations have collected millions of dollars through the internet since 26 December - the day the tsunami struck several Indian Ocean nations and claimed about 150,000 lives.
The fraudulent appeals are patterned after two existing scams: "Phishing" attacks that direct people to legitimate-looking websites in order to trick them into giving up their credit card numbers, and 419 scams, messages that promise great riches in exchange for a bank account number